https://www.taxtmi.com/caselaws?id=158347 Section 35 of the M.P. Commercial Tax Act, 1994 operates as a machinery provision for collection of tax on works contracts, not as a charging provision. The charging incidence remains under section 9, while the statutory definitions and exclusions continue to govern taxable turnover and exempt transactions. Deduction at source is therefore an advance collection mechanism, adjustable against the contractor's assessed liability, and harsh operation in particular cases does not by itself invalidate the provision. The provision was treated as within State legislative competence and constitutionally valid, with the challenge failing because it did not enlarge the charging scheme or transgress the Act. en-us Tue, 14 May 1996 00:00:00 +0530 Mon, 21 Oct 2013 16:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158347 Section 35 of the M.P. Commercial Tax Act, 1994 operates as a machinery provision for collection of tax on works contracts, not as a charging provision. The charging incidence remains under section 9, while the statutory definitions and exclusions continue to govern taxable turnover and exempt transactions. Deduction at source is therefore an advance collection mechanism, adjustable against the contractor's assessed liability, and harsh operation in particular cases does not by itself invalidate the provision. The provision was treated as within State legislative competence and constitutionally valid, with the challenge failing because it did not enlarge the charging scheme or transgress the Act. Case-Laws VAT and Sales Tax Tue, 14 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158347